PHMC (TCAI) 10-Q 19 Dec 17 2017 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2017	Dec. 08, 2017
Document and Entity Information:
Entity Registrant Name	U-Mind Space, Inc.
Document Type	10-Q
Document Period End Date	Sep. 30, 2017
Trading Symbol	orfn
Amendment Flag	false
Entity Central Index Key	1,560,449
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		203,999,991
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q3

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Sep. 30, 2017	Dec. 31, 2016
CURRENT ASSETS
Cash and equivalents		$ 35
Total current assets		35
TOTAL ASSETS		35
CURRENT LIABILITIES
Accounts payable and accrued expenses	$ 12,000	15,000
Other payable
Due to related parties		15,603
Notes payable	4,046
Total current liabilities	16,046	30,603
STOCKHOLDERS' DEFICIT
Preferred stock, par value $0.001 per share, 5,000,000 shares authorized; 0 and 8 shares issued and outstanding as of September 30, 2017 and December 31, 2016
Common stock, par value $0.0001 per share, 250,000,000 shares authorized; 3,999,991 and 3,954,991 shares issued and outstanding as of September 30, 2017 and December 31, 2016	400	395
Additional paid in capital	371,029	321,741
Accumulated deficit	(387,475)	(352,704)
Total stockholders' deficit	$ (16,046)	(30,568)
TOTAL LIABILITIES AND EQUITY		$ 35

BALANCE SHEETS PARENTHETICAL

BALANCE SHEETS PARENTHETICAL - $ / shares	Sep. 30, 2017	Dec. 31, 2016
BALANCE SHEETS PARENTHETICAL
Preferred stock par value	$ 0.001	$ 0.001
Preferred stock shares authorized	5,000,000	5,000,000
Preferred stock shares issued		8
Preferred stock shares outstanding		8
Common stock par value	$ 0.0001	$ 0.0001
Common stock shares authorized	250,000,000	250,000,000
Common stock shares issued	3,999,991	3,954,991
Common stock shares outstanding	3,999,991	3,954,991

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
STATEMENTS OF OPERATIONS
Revenue
Operating Expenses	6,069	14,387	34,771	14,579
Total operating expenses	6,069	14,387	34,771	14,579
Loss from operations	(6,069)	(14,387)	(34,771)	(14,579)
Other Income (Expense)
Interest expense
Loss before income tax	(6,069)	(14,387)	(34,771)	(14,579)
Income tax provision
Net loss	$ (6,069)	$ (14,387)	$ (34,771)	$ (14,579)
Basic and diluted weighted average shares outstanding	3,999,991	3,171,683	3,983,178	2,942,026
Basic and diluted net loss per share	$ 0	$ 0	$ (0.01)	$ 0

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (34,771)	$ (14,579)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock Issued as Compensation	1,800	2,911
Stock Issued as Compensation-Related Party		2,420
Change in (Increase) decrease in payables	(3,000)
Net cash used in operating activities	(35,971)	(9,248)
Cash flows from financing activities:
Increase (decrease) in due to related party	(15,603)	9,249
Increase (decrease) in note payable	4,046	0
Increase (decrease) in common stock	(157,799)	0
Increase (decrease) in additional paid in capital	205,292
Net cash provided by financing activities	35,936	9,249
NET INCREASE (DECREASE) IN CASH AND EQUIVALENTS	(35)	1
CASH AND EQUIVALENTS, BEGINNING OF PERIOD	35	7
CASH AND EQUIVALENTS, END OF PERIOD		8
Supplemental cash flow data:
Income tax paid
Interest paid

Note 1 - Organization and Natur

Note 1 - Organization and Nature of Business	9 Months Ended
	Sep. 30, 2017
Notes
Note 1 - Organization and Nature of Business	Note 1 - Organization And Nature of Business U-Mind Space, Inc. (f/k/a Orion Financial Group, Inc.) (the “Company”), was incorporated in the state of Wyoming on March 26, 2012 with an authorized capital of 100,000,000 shares, which was subsequently increased to 250,000,000 shares of common stock, par value of $0.001 per share. On August 21, 2017, the majority controlling stockholder of the Company, Joshua Nadav entered into a Share Purchase Agreement (the “SPA”) with U-Mind Club, Inc. (“Club”). The SPA was a result of a privately negotiated transaction, and on August 31, 2017, in connection with the closing of the SPA, the control block of voting stock of the Company, represented by Mr. Nadav’s 93,522,000 shares of common stock (the “Shares”) was transferred to Sehee Lee, Chairman of the Board of Directors of U-Mind Club, Inc., for $275,000 which resulted in a change of control of the Company. Effective upon the closing date of the SPA, Joshua Nadav resigned from his positions as President, CEO, CFO, Secretary, Treasurer, and Chairman of the Board of Directors and released the Company from all accounts payable and loans due to related parties. Further, effective as of the same closing date, Joshua Nadav appointed Sehee Lee as Chairman of the Board of Directors and Jae Yoon Chung as President, Chief Executive Officer, Chief Financial Officer, Secretary, Treasurer and Director of Orion Financial Group, Inc. On September 12, 2017, pursuant to majority stockholder consent, the Company’s Board of Directors authorized an amendment (the "Amendment") to our Certificate of Incorporation, as amended, to (i) change the name of the Registrant to U-Mind Space, Inc., (ii) decrease the number of shares of common stock that the Corporation is authorized to issue from Two Hundred Fifty Five Million (255,000,000) to Two Hundred Fifty Million (250,000,000), (iii) increase the number of shares of Preferred Stock that the Registrant is authorized to issue from none (0) to Five Million (5,000,000), (iv) change the par value of common stock from $0.001 to $0.0001 and (v) a one (1) for forty (40) reverse stock split of the Registrant’s outstanding Common Stock to which every forty (40) shares of outstanding Common Stock of the Corporation shall be converted into one (1) share of Common Stock, with an effective date of September 28, 2017. On September 27, 2017 the Financial Industry Regulatory Authority, (FINRA) notified the Registrant that the Name Change and Reverse Stock Split would take effect on September 28, 2017 (the "Effective Date"). The Reverse Stock Split was retroactively stated for the periods covered by the financial statements included herein.

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2017
Notes
Note 2 - Summary of Significant Accounting Policies	Note 2 - Summary of Significant Accounting Policies Basis of Presentation The accompanying financial statements have been prepared on the accrual basis of accounting in accordance with generally accepted accounting principles in the United States. The results for the three months ended September 30, 2017 are not necessarily indicative of the results of operations for the full year. These financial statements and related footnotes should be read in conjunction with the consolidated financial statements and footnotes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2016, filed with the Securities and Exchange Commission. The accompanying condensed financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows at September 30, 2017, and for the related periods presented. Use Of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents. Earnings (LOSS) per Share The Company computes net earnings per share in accordance with ASC 260 “Earnings per Share”. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders by the weighted average number of common shares outstanding during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period including stock options, using the treasury stock method, and convertible preferred stock, using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential common shares if their effect is anti-dilutive. Income Taxes The Company accounts for income taxes under Section 740-10-30 of the FASB ASC, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date. The estimated future tax effects of temporary differences between the tax basis of assets and liabilities are reported in the accompanying balance sheets, as well as tax credit carry-backs and carry-forwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its balance sheets and provides valuation allowances as management deems necessary. Management makes judgments as to the interpretation of the tax laws that might be challenged upon an audit and cause changes to previous estimates of tax liability. In addition, the Company operates within multiple taxing jurisdictions and is subject to audit in these jurisdictions. In management’s opinion, adequate provisions for income taxes have been made for all years. If actual taxable income by tax jurisdiction varies from estimates, additional allowances or reversals of reserves may be necessary. UNCERTAIN TAX POSITIONS The Company follows paragraph 740-10-25 of the FASB ASC. Paragraph 740-10-25-13 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under paragraph 740-10-25-13, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination. Interest associated with unrecognized tax benefits are classified as interest expense and penalties are classified in selling, general and administrative expenses in the statements of income. The Company did not take any uncertain tax positions and had no unrecognized tax liabilities or benefits in accordance with the provisions of Section 740-10-25 at September 30, 2017 or December 31, 2016. The tax years 2014-2016 remain open to examination for federal income tax purposes and by the other major taxing jurisdictions to which the Company is subject. SHARE-BASED COMPENSATION The Company accounts for share-based compensation awards to employees in accordance with FASB ASC Topic 718, “Compensation – Stock Compensation”, which requires that share-based payment transactions with employees be measured based on the grant-date fair value of the equity instrument issued and recognized as compensation expense over the requisite service period. The Company accounts for share-based compensation awards to non-employees in accordance with FASB ASC Topic 718 and FASB ASC Subtopic 505-50, “Equity-Based Payments to Non-employees”. Share-based compensation associated with the issuance of equity instruments to non-employees is measured at the fair value of the equity instrument issued or committed to be issued, as this is more reliable than the fair value of the services received. The fair value is measured at the date that the commitment for performance by the counterparty has been reached or the counterparty’s performance is complete. Recent Accounting Pronouncements The Company does not expect the adoption of any recently issued accounting pronouncements to have a significant effect on its financial statements.

Note 3 - Going Concern

Note 3 - Going Concern	9 Months Ended
	Sep. 30, 2017
Notes
Note 3 - Going Concern	Note 3 – Going Concern The Company’s financial statements are prepared using generally accepted accounting principles applicable to a going concern that contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not established any source of revenue to cover its operating costs. If the Company is unable to obtain revenue producing contracts or financing, or if the revenue or financing it does obtain is insufficient to cover any operating losses it may incur, it may substantially curtail or terminate its operations or seek other business opportunities through strategic alliances, acquisitions or other arrangements that may dilute the interests of existing stockholders. These conditions raise substantial doubt as to the Company’s ability to continue as a going concern.

Note 4 - Equity

Note 4 - Equity	9 Months Ended
	Sep. 30, 2017
Notes
Note 4 - Equity	Note 4 – Equity As of September 30, 2017, the Company had 250,000,000 shares of Voting Common Stock authorized at $0.0001 par value. There were 3,999,991 (post 40:1 reverse split on September 28, 2017) shares outstanding. The Company also had authorized 5,000,000 Shares of Preferred Stock with a par value of $0.001. There were zero Series A Voting Preferred Shares outstanding as of September 30, 2017, as the company retired 8 outstanding preferred shares from June 30, 2017. During the nine months ended September 30, 2017, the company issued 45,000 (post 40:1 reverse split) common shares, which were issued as stock compensation with fair value of $1,800.

Note 5- Income Taxes

Note 5- Income Taxes	9 Months Ended
	Sep. 30, 2017
Notes
Note 5- Income Taxes	Note 5– Income Taxes The Company did not have taxable income for the period from January 1, 2014 through September 30, 2017. The Company’s deferred tax assets consisted of the following as of December 31: 9/30/2017 12/31/2016 Net operating losses carried forward $ 131,742 $ 119,919 Valuation allowance (131,742 ) (119,919 ) Net deferred income tax asset $ 0 $ 0 As of September 30, 2017, the Company had a net operating loss (“NOL”) carry-forward for income tax reporting purposes of $387,475 that may be offset against future taxable income through 2037. Current tax laws limit the amount of loss available to be offset against future taxable income when a substantial change in ownership occurs. Therefore, the amount available to offset future taxable income may be limited. No tax benefit has been reported in the financial statements, because the Company believes there is a 50% or greater chance that the realization of the Company’s net deferred tax assets resulting from NOL carry-forwards will expire unused. Accordingly, the potential tax benefits of the loss carry-forwards are offset by a valuation allowance of the same amount.

Note 6- Commitments and Conting

Note 6- Commitments and Contingencies	9 Months Ended
	Sep. 30, 2017
Notes
Note 6- Commitments and Contingencies	Note 6– Commitments and Contingencies During the third quarter ended September 30, 2017, the Company’s former major shareholder and CEO Joshua Nadav paid $6,066 for the Company’s certain operating expenses, and also paid $14,750 which was recorded as Accrued Expenses due to selling of all his shares of the Company and resignation from the Company during the quarter. The Company adjusted these released liabilities and forgiven amount to the Additional Paid in Capital accordingly.

Note 7- Notes Payable

Note 7- Notes Payable	9 Months Ended
	Sep. 30, 2017
Notes
Note 7- Notes Payable	Note 7– NOTES PAYABLE As of September 30, 2017, the Company had two notes payable outstanding. The first note was issued on July 30, 2016, in the principal amount of $1,666, with an interest rate of 6% per annum with maturity on March 31, 2017. In the event of default, the lender may convert the promissory notes into common shares at the conversion rate or par value per share. As of the date of this Report, the lender had not converted this note into shares of the Company’s common stock. The second note was issued on December 20, 2016, in the principal amount of $2,379, with an interest of 6% per annum with maturity on March 31, 2017. In the event of default, the lender may convert the promissory notes into common shares at the conversion rate or par value per share. As of the date of this Report, the lender had not converted this note into shares of the Company’s common stock.

Note 8- Related Party Transacti

Note 8- Related Party Transactions	9 Months Ended
	Sep. 30, 2017
Notes
Note 8- Related Party Transactions	Note 8– Related party transactions As of December 31, 2016, there was due to our former CEO, founder and other related parties of $15,603. On June 1, 2017, there was a private share transaction involving our former CEO, founder and other related parties. This transaction constituted a change in the control block of the Company. All company debt was assumed by these private individuals recorded as a capital contribution other than two convertible notes totaling $4,046 assigned to a non-related individual as described in Note 7. The Notes were due on March 31, 2017. In the event of default, the lender may convert the promissory notes into common shares at the conversion rate or par value per share. As of the date of this Report, the lender had not converted this note into shares of the Company's common stock.

Note 9- Subsequent Event

Note 9- Subsequent Event	9 Months Ended
	Sep. 30, 2017
Notes
Note 9- Subsequent Event	Note 9– subsequent event On October 30, 2017, the Company entered into a Stock Purchase Agreement (the "SPA") with Sehee Lee, the Chairman of the Board of Directors of the Company. Pursuant to the terms of the SPA, the Company agreed to issue to Mr. Lee or his designees an aggregate of 200,000,000 shares of the Company's common stock. As payment for the Shares, Mr. Lee has previously advanced to the Company $50,000, and agreed to pay an additional $50,000 not later than November 10, 2017.

Note 2 - Summary of Significa15

Note 2 - Summary of Significant Accounting Policies: Use of Estimates (Policies)	9 Months Ended
	Sep. 30, 2017
Policies
Use of Estimates	Use Of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Note 2 - Summary of Significa16

Note 2 - Summary of Significant Accounting Policies: Cash and Cash Equivalents (Policies)	9 Months Ended
	Sep. 30, 2017
Policies
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents.

Note 2 - Summary of Significa17

Note 2 - Summary of Significant Accounting Policies: Earnings (loss) Per Share (Policies)	9 Months Ended
	Sep. 30, 2017
Policies
Earnings (loss) Per Share	Earnings (LOSS) per Share The Company computes net earnings per share in accordance with ASC 260 “Earnings per Share”. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders by the weighted average number of common shares outstanding during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period including stock options, using the treasury stock method, and convertible preferred stock, using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential common shares if their effect is anti-dilutive.

Note 2 - Summary of Significa18

Note 2 - Summary of Significant Accounting Policies: Income Taxes (Policies)	9 Months Ended
	Sep. 30, 2017
Policies
Income Taxes	Income Taxes The Company accounts for income taxes under Section 740-10-30 of the FASB ASC, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date. The estimated future tax effects of temporary differences between the tax basis of assets and liabilities are reported in the accompanying balance sheets, as well as tax credit carry-backs and carry-forwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its balance sheets and provides valuation allowances as management deems necessary. Management makes judgments as to the interpretation of the tax laws that might be challenged upon an audit and cause changes to previous estimates of tax liability. In addition, the Company operates within multiple taxing jurisdictions and is subject to audit in these jurisdictions. In management’s opinion, adequate provisions for income taxes have been made for all years. If actual taxable income by tax jurisdiction varies from estimates, additional allowances or reversals of reserves may be necessary.

Note 2 - Summary of Significa19

Note 2 - Summary of Significant Accounting Policies: Uncertain Tax Positions (Policies)	9 Months Ended
	Sep. 30, 2017
Policies
Uncertain Tax Positions	UNCERTAIN TAX POSITIONS The Company follows paragraph 740-10-25 of the FASB ASC. Paragraph 740-10-25-13 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under paragraph 740-10-25-13, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination. Interest associated with unrecognized tax benefits are classified as interest expense and penalties are classified in selling, general and administrative expenses in the statements of income. The Company did not take any uncertain tax positions and had no unrecognized tax liabilities or benefits in accordance with the provisions of Section 740-10-25 at September 30, 2017 or December 31, 2016. The tax years 2014-2016 remain open to examination for federal income tax purposes and by the other major taxing jurisdictions to which the Company is subject.

Note 2 - Summary of Significa20

Note 2 - Summary of Significant Accounting Policies: Share-based Compensation (Policies)	9 Months Ended
	Sep. 30, 2017
Policies
Share-based Compensation	SHARE-BASED COMPENSATION The Company accounts for share-based compensation awards to employees in accordance with FASB ASC Topic 718, “Compensation – Stock Compensation”, which requires that share-based payment transactions with employees be measured based on the grant-date fair value of the equity instrument issued and recognized as compensation expense over the requisite service period. The Company accounts for share-based compensation awards to non-employees in accordance with FASB ASC Topic 718 and FASB ASC Subtopic 505-50, “Equity-Based Payments to Non-employees”. Share-based compensation associated with the issuance of equity instruments to non-employees is measured at the fair value of the equity instrument issued or committed to be issued, as this is more reliable than the fair value of the services received. The fair value is measured at the date that the commitment for performance by the counterparty has been reached or the counterparty’s performance is complete.

Note 2 - Summary of Significa21

Note 2 - Summary of Significant Accounting Policies: Recent Accounting Pronouncements (Policies)	9 Months Ended
	Sep. 30, 2017
Policies
Recent Accounting Pronouncements	Recent Accounting Pronouncements The Company does not expect the adoption of any recently issued accounting pronouncements to have a significant effect on its financial statements.

Note 5- Income Taxes_ Schedule

Note 5- Income Taxes: Schedule of Deferred Tax Assets (Tables)	9 Months Ended
	Sep. 30, 2017
Tables/Schedules
Schedule of Deferred Tax Assets	9/30/2017 12/31/2016 Net operating losses carried forward $ 131,742 $ 119,919 Valuation allowance (131,742 ) (119,919 ) Net deferred income tax asset $ 0 $ 0

Note 4 - Equity (Details)

Note 4 - Equity (Details) - USD ($)	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Details
Common stock shares authorized	250,000,000		250,000,000
Common stock par value	$ 0.0001		$ 0.0001
Common stock shares outstanding	3,999,991		3,954,991
Preferred stock shares authorized	5,000,000		5,000,000
Preferred stock par value	$ 0.001		$ 0.001
Preferred stock shares outstanding			8
Stock Issued During Period, Shares, Share-based Compensation, Net of Forfeitures	45,000
Stock Issued as Compensation	$ 1,800	$ 2,911

Note 5- Income Taxes_ Schedul24

Note 5- Income Taxes: Schedule of Deferred Tax Assets (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Details
Deferred Tax Assets, Operating Loss Carryforwards	$ 131,742	$ 119,919
Deferred Tax Assets, Valuation Allowance	(131,742)	(119,919)
Deferred Tax Assets, Net of Valuation Allowance	$ 0	$ 0

Note 5- Income Taxes (Details)

Note 5- Income Taxes (Details)	Sep. 30, 2017USD ($)
Details
Operating Loss Carryforwards	$ 387,475

Note 6- Commitments and Conti26

Note 6- Commitments and Contingencies (Details)	9 Months Ended
	Sep. 30, 2017USD ($)
Details
Increase (Decrease) in Other Accrued Liabilities	$ 6,066
Increase (Decrease) in Accrued Liabilities and Other Operating Liabilities	$ 14,750

Note 7- Notes Payable (Details)

Note 7- Notes Payable (Details)	Sep. 30, 2017USD ($)
Notes payable	$ 4,046
Notes Payable 1
Notes payable	1,666
Notes Payable 2
Notes payable	$ 2,379

Note 8- Related Party Transac28

Note 8- Related Party Transactions (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Details
Due to Related Parties, Current		$ 15,603
Notes payable	$ 4,046